Wis. Admin. Code Accounting Examining Board Accy 9.02
Wis. Admin. Code Accounting Examining Board Accy 9.02
The following questions are intended to assist firms in determining whether a peer review is required for renewal. An affirmative response to any part of any question means that a peer review is required. Caution: This list is not exclusive. Refer to the standards if in doubt.
1. Does your firm audit SEC clients, including employer-sponsored plans required to file a form 11-K with the SEC?
2. Does your firm currently perform the following types of engagements?
*Statements on Auditing Standards (SASs) - Audits?
*Agreed-upon procedures?
*Statements on Standards for Accounting and Review Services (SSARS)?
*Reviews of financial statements?
*Compilations of financial statements with disclosures?
* Compilations of financial statements where "Selected Information-Substantially All Disclosures Required Are Not Included?"
¢Compilations of financial statements that omit substantially all disclosures?
*Statements on Standards for Attestation Engagements (SSAE)?
*Examinations of prospective financial statements under SAARS?
¢Compilations of prospective financial statements under SAARS?
¢Agreed-upon procedures of prospective financial statements?
*Examinations of written assertions?
*Reviews of written assertions?
*Agreed-upon procedures of written assertions?
*Engagements under Government Auditing Standards (Yellow Book)?